XML 108 R95.htm IDEA: XBRL DOCUMENT
v3.7.0.1

SCHEDULE II (Valuation and Qualifying Accounts and Reserves) (Detail) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Jun. 30, 2017 | Jun. 30, 2016 | Jun. 30, 2015
Deductions |  |  |  | $ 4,900 |  |  |
Allowance for accounts receivable for refunds |  |  |  |  |  |  |
Balance at Beginning of period |  | $ 1,787 |  | 5,766 |  | $ 1,488 |
Charged to Costs and Expenses | [1] | 47,219 |  | 46,525 |  | 42,316 |
Charged to Other Accounts |  | 0 |  | 0 |  | 0 |
Deductions | [2] | 47,492 |  | 50,504 |  | 38,038 |
Balance at End of period |  | 1,514 |  | 1,787 |  | 5,766 |
Allowance for accounts receivable for uncollectible accounts |  |  |  |  |  |  |
Balance at Beginning of period |  | 62,714 |  | 59,206 |  | 60,996 |
Charged to Costs and Expenses |  | 40,298 |  | 35,496 |  | 47,587 |
Charged to Other Accounts | [3] | (240) |  | (217) |  | 673 | [4]
Deductions | [2] | 59,485 |  | 31,771 |  | 50,050 |
Balance at End of period |  | 43,287 |  | 62,714 |  | 59,206 |
Allowance for long-term notes receivable for uncollectible notes |  |  |  |  |  |  |
Balance at Beginning of period |  | 676 |  | 2,368 |  | 4,980 |
Charged to Costs and Expenses |  | (1) |  | (1,217) |  | (19) |
Charged to Other Accounts |  | 0 |  | (475) | [4] | (2,562) | [4]
Deductions |  | 4 | [2] | 0 |  | 31 | [2]
Balance at End of period |  | 671 |  | 676 |  | 2,368 |
Allowance for contributions to Perkins loan program for uncollectible loans |  |  |  |  |  |  |
Balance at Beginning of period |  | 2,562 |  | 2,562 |  | 2,562 |
Charged to Costs and Expenses |  | 0 |  | 0 |  | 0 |
Charged to Other Accounts |  | 0 |  | 0 |  | 0 |
Deductions |  | 0 |  | 0 |  | 0 |
Balance at End of period |  | 2,562 |  | 2,562 |  | 2,562 |
Deferred tax assets, valuation allowances |  |  |  |  |  |  |
Balance at Beginning of period |  | 8,624 |  | 10,552 |  | 9,002 |
Charged to Costs and Expenses |  | 883 |  | 0 |  | 1,550 | [5]
Charged to Other Accounts |  | 1,865 |  | 0 |  | 0 |
Deductions |  | 1,916 |  | 1,928 | [5] | 0 |
Balance at End of period |  | 9,456 |  | 8,624 |  | 10,552 |
Restructuring expense reserve |  |  |  |  |  |  |
Balance at Beginning of period |  | 48,223 |  | 26,992 |  | 15,392 |
Charged to Costs and Expenses |  | 27,620 |  | 67,495 |  | 41,950 |
Charged to Other Accounts |  | 0 |  | 0 |  | 0 |
Deductions | [6] | 29,728 |  | 46,264 |  | 30,350 |
Balance at End of period |  | $ 46,115 |  | $ 48,223 |  | $ 26,992 |
[1] | Amounts recorded as a reduction of revenue, including adjustment for withdrawn students.
[2] | Write-offs of uncollectable amounts and cash refunds.
[3] | Effects of foreign currency translation charged to Accumulated Other Comprehensive Income (Loss).
[4] | Reclassifications between accounts.
[5] | Adjustments to valuation allowance include increase of $2.9 million and a decrease of $4.9 million in fiscal year 2016, and an increase of $1.6 million in fiscal year 2015.
[6] | Payments and/or adjustments of liabilities for restructuring reserve.

X
- Definition Total of allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 + Details
Name: | us-gaap_ValuationAllowancesAndReservesBalance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of increase in the allowances and reserves, which consist of the valuation and qualifying accounts that are either netted against the cost of an asset or that reflect a liability established to represent expected future costs, from charges to costs and expenses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 + Details
Name: | us-gaap_ValuationAllowancesAndReservesChargedToCostAndExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of increase in the allowances and reserves, which consist of the valuation and qualifying accounts that are either netted against the cost of an asset or that reflect a liability established to represent expected future costs, from charges to accounts other than costs and expenses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 + Details
Name: | us-gaap_ValuationAllowancesAndReservesChargedToOtherAccounts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Total of the deductions in a given period to allowances and reserves, the valuation and qualifying accounts that are either netted against the cost of an asset (in order to value it at its carrying value) or that reflect a liability established to represent expected future costs, representing receivables written off as uncollectible and portions of the reserves utilized, respectively. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e24092-122690 + Details
Name: | us-gaap_ValuationAllowancesAndReservesDeductions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_ValuationAllowancesAndReservesTypeAxis=atge_AllowanceForLossOnAccountsReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ValuationAllowancesAndReservesTypeAxis=atge_AllowanceForUncollectibleAccountsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ValuationAllowancesAndReservesTypeAxis=us-gaap_AllowanceForNotesReceivableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ValuationAllowancesAndReservesTypeAxis=us-gaap_AllowanceForUncollectibleAgencyLoansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ValuationAllowancesAndReservesTypeAxis=us-gaap_ValuationAllowanceOfDeferredTaxAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ValuationAllowancesAndReservesTypeAxis=us-gaap_BusinessRestructuringReservesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |